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Publication 596 (2003), Earned Income Credit (EIC)
For use in preparing
2003
Returns
Table of Contents
Publication 596 - Introductory Material
Introduction– Begin Here
Can I Claim the EIC?
Do I Need This Publication?
How Do I Figure the Amount of EIC?
How Can I Quickly Locate Specific Information?
How Can I Get EIC in My Paycheck in 2004?
Important Changes
Important Reminders
Chapter 1. Rules for Everyone
Your Adjusted Gross Income (AGI) Must Be Less Than:
You Must Have a Valid Social Security Number (SSN)
U.S. citizen.
Valid for work only with INS authorization.
SSN missing or incorrect.
Getting an SSN.
Filing deadline approaching and still no SSN.
Your Filing Status Cannot Be Married Filing Separately
You Must Be a U.S. Citizen or Resident Alien All Year
You Cannot File Form 2555 or Form 2555–EZ
Your Investment Income Must Be $2,600 or Less
You Must Have Earned Income
Earned Income
Approved Form 4361 or Form 4029
Disability Benefits
Income That Is Not Earned Income
Chapter 2. Rules If You Have a Qualifying Child
Your Child Must Meet the Relationship, Age, and Residency Tests
Relationship Test
Age Test
Residency Test
Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC
You Cannot Be a Qualifying Child of Another Person
Chapter 3. Rules If You Do Not Have a Qualifying Child
You Must Be at Least Age 25 but Under Age 65
You Cannot Be the Dependent of Another Person
You Cannot Be a Qualifying Child of Another Person
You Must Have Lived in the United States More Than Half of the Year
Chapter 4. Figuring and Claiming the EIC
Your Earned Income Must Be Less Than:
Earned Income
IRS Will Figure the EIC for You
How To Figure the EIC Yourself
Special Instructions for Form 1040 Filers
Schedule EIC
Chapter 5. Disallowance of the EIC
Form 8862
Are You Prohibited From Claiming the EIC for a Period of Years?
Chapter 6. Advance Payment of EIC in 2004
Find Out If You Are Eligible for Advance Payments of the EIC
Question 1.
Question 2.
Question 3.
Complete Form W–5 and Give It to Your Employer
Frequently Asked Questions About Form W–5
How To Report Advance Payments of EIC
Chapter 7. Detailed Examples
Example 1. Cynthia and Jerry Grey
Step 1.
Step 2.
Step 3.
Step 5.
Step 6.
Completing the EIC Worksheet.
Example 2. Sharon Rose
Example 3. Steve and Linda Green
Example 4. Victor and Ida Brown
Part 1.
Parts 2 and 3.
Part 4.
Parts 5–7.
A.
Appendix
B.
How To Get Tax Help
C.
EIC Eligibility Checklist
Index
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